2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
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nb8 企业会计准则目录
rQb=/@- Index for Accounting Standards for Business Enterprises
mY1Gm| Announced February 2006
61
8k- Effective 2007 for Listed Companies
BJNZH# " 1. 企业会计准则---------基本准则
L%Mj{fJ>Wm (Accounting Standard for Business Enterprises - Basic Standard)
]I<w;.z 2. 企业会计准则第1 号---------存货
!+(c/ gwBh (Accounting Standard for Business Enterprises No. 1 - Inventories)
!-cK@>.pE 3. 企业会计准则第2 号---------长期
股权投资
^1mnw@04 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
7]`l"=/z 4. 企业会计准则第3 号---------投资性房地产
Zk:_Yiki& (Accounting Standard for Business Enterprises No. 3 - Investment properties)
p-o8Ctc?V 5. 企业会计准则第4 号---------固定资产
,%X"Caz (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
nd#owjB 6. 企业会计准则第5 号---------生物资产
E3"j7y[S (Accounting Standard for Business Enterprises No. 5 - Biological assets)
/a7N:Z_Bz 7. 企业会计准则第6 号---------无形资产
h7a/]~ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
F>lM[Lu# 8. 企业会计准则第7 号---------非货币性资产
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-%)S~R !(8)'<t9 Xf%vfAf (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
bHK[Z5 9. 企业会计准则第8 号---------资产减值
=_=0l+\} (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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10. 企业会计准则第9 号---------职工薪酬
VYw<8AEFY (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
LFX[v 11. 企业会计准则第10 号--------企业年金基金
K3.z>.F'h (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
"~:P-]`G 12. 企业会计准则第11 号--------股份支付
"%rzL.</ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
9'Cu9nR 13. 企业会计准则第12 号--------债务重组
\ !qe@h< (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
cES8%UC^i 14. 企业会计准则第13 号--------或有事项
ZU68\cL (Accounting Standard for Business Enterprises No. 13 - Contingencies)
<0btwsv} 15. 企业会计准则第14 号--------收入
m`9P5[m#x> (Accounting Standard for Business Enterprises No. 14 - Revenue)
cof+iI~9O% 16. 企业会计准则第15 号--------建造合同
fJK;[*&Y (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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EJ 17. 企业会计准则第16 号--------政府补助
FG5YZrONx (Accounting Standard for Business Enterprises No. 16 - Government grants)
>uP1k.z'I 18. 企业会计准则第17 号--------借款费用
pqD
lg (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
UXPF"}S2 19. 企业会计准则第18 号--------所得税
9ePR6WS4 (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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)V"lR\ 20. 企业会计准则第19 号--------外币折算
q"-+`;^7(- (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
4K0Fc^- 21. 企业会计准则第20 号--------企业合并
?`3G5at)9f (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
Mt*eC)~Yx 22. 企业会计准则第21 号--------租赁
q-r5z GI (Accounting Standard for Business Enterprises No. 21 - Leases)
vs2xx`Y<Lq 23. 企业会计准则第22 号--------金融工具确认和计量
MZ:Ty,pw:O (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
},%,v2} 24. 企业会计准则第23 号--------金融资产转移
'-V[tyE (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
30{+gYA 25. 企业会计准则第24 号--------套期保值
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{:\ (Accounting Standard for Business Enterprises No. 24 - Hedging)
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X&pZ 26. 企业会计准则第25 号--------原保险合同
W2]%QN=m$ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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Th*a 27. 企业会计准则第26 号--------再保险合同
p?#xd!tc2N (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
:v%iF!+.P 28. 企业会计准则第27 号--------石油天然气开采
4Ix~Feuph (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
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29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
')Qb,#/,% (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
5|g#>sx>`q and estimates, and correction of errors)
L"'L@A|U 30. 企业会计准则第29 号--------资产负债表日后事项
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- (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
98I m/v 31. 企业会计准则第30 号--------财务
报表列报
l:(?|1_ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
\79aG3MyK 32. 企业会计准则第31 号--------现金流量表
, L5.KwB (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
=/kT| 33. 企业会计准则第32 号--------中期财务报告
@#::C@V] (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
uz@lz + 34. 企业会计准则第33 号--------合并财务报表
1i
7p' (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
1Ba.'~: 35. 企业会计准则第34 号--------每股收益
,A9{x\1! (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
\ocC'FmE 36. 企业会计准则第35 号--------分部报告
Q32GI,M%B (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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37. 企业会计准则第36 号--------关联方披露
GC)xQZU)s (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
ka<rlh<h 38. 企业会计准则第37 号--------金融工具列报
E@8< (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
2l}3L 39. 企业会计准则第38 号--------首次执行企业会计准则
fH 0&Wc3yC (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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tL!3 Accounting Standards for Business Enterprises)
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